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V1731-17 4 July 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · bien afecto

DGT does not assess the specific application of an asset to an economic activity

A query was made regarding whether a loan granted by an entity to acquire shares in another company is considered an asset linked to an economic activity. The DGT indicates that it cannot assess the specific application of a particular asset.

The question raised

Cuestión planteada Si el préstamo tiene la consideración de bien afecto en la entidad a efectos del cálculo del alcance objetivo de la exención prevista en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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